Assessee couldn't be said to be concealing income if only part of addition was confirmed by Tribunal

IT : Where in quantum appeal against addition made under section 68, Tribunal had accepted assessee's explanation in respect of part of deposit and partly confirmed addition stating that explanation given by assessee was not convincing, it could not be said that assessee had concealed his income or furnished any inaccurate particulars warranting levy of penalty under section 271(1)(c)